IS ADOPTION OF IPSAS CONSTITUTES SUPPORT TO DIFFERENT SECURITY SYSTEMS ADOPTED IN THE LEBANON PUBLIC ACCOUNTING SECTOR?

Ali Kassem and Ionescu Bogdan Stefan
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Ali Kassem: THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, BUCHAREST, ROMANIA
Ionescu Bogdan Stefan: THE BUCHAREST UNIVERSITY OF ECONOMIC STUDIES, BUCHAREST, ROMANIA

Annals - Economy Series, 2019, vol. 4, 4-12

Abstract: Public accounting is one of the industry's very growing sectors.The objective is to generate a large amount of Financial information that can be further used by stakeholders to make informed decisions false information or could jeopardize the businesses involved and therefore this type of information must be Protected from external and vulnerable attacks. As the transparency and accountability of the financial Statement is very important for the trust of both the stakeholder and the investment, the security of financial information is very important for the relevance, validity and reliability of financial data. However, there is always a persistent risk of Security breaches such as attacks by brute force to obtain the information. The main focus of this paper is to examine if the adoption of the IPASS in the public accounting sector in Lebanon Support and leverage the security systems and strategies used by Lebanon's publicaccountants to secure financial data and financial report relevance. A quantitative methodology was used to carry out this study and a survey was conducted with a representative sample of accountants currently employed in the government sector in Lebanon. The survey questionnaire was prepared to measure the extent where recently the IPASS was adopted in public accounting security in Lebanon and also to evaluate their efficiency in data protection and to detect threats. The research carried out is likely to determine the quality of financial data protection in Lebanon's public accounting in conjunction with the application of IPASS and suggest possible solutions to enhance security. As security measures are an integral part of the IPSAS implementation process, this study contributes significantly to both the IPSAS adoption theory and the practice of aligning local accounting practices with international standards through exorbitant efforts to enhance security management in the Public Accounting Sector of Lebanon.

Keywords: Security of information; security; leakage of information; public accounting; IPSAS; implementation of IPSAS; Lebanon (search for similar items in EconPapers)
Date: 2019
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